Suwon District Court 2013Guhap20036 (20 August 20, 2014)

It is difficult to regard it as a bona fide trading party who has fulfilled the fiduciary duty.

In full view of the fact that there is no storage facility or self-owned vehicle, and it is found that there is no actual place of business due to the absence of the storage facility or self-owned vehicle, or that there is no fact of keeping or checking the shipment slips issued by the first (unauthorized storage place, etc.) of the purchase place, it is difficult to see it as a bona fide trading party who has fulfilled the fiduciary duty.

Articles 16 and 17 of the Value-Added Tax Act

2014Nu60902 Revocation of Disposition of Imposition of Value-Added Tax

IsaA

BB Director of the Tax Office

January 22, 2015

February 12, 2015

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

the Gu Office's place and place of action

The judgment of the first instance shall be revoked. The defendant's disposition of adding value-added tax of KRW 63,818,340 for the first term of October 2, 2008 against the plaintiff on October 2, 2012 shall be revoked.

The judgment of the court of first instance is reasonable and therefore is governed by Article 8 (2) of the Administrative Litigation Act, the main sentence of Article 420 of the Civil Procedure Act

this judgment shall be quoted on the ground of this judgment.

The plaintiff's appeal is dismissed for lack of reason.